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IN RE TRANSOUTH TRUCK EQUIPMENT, INC.

Bankruptcy No. 1-86-00527.

87 B.R. 937 (1988)

In re TRANSOUTH TRUCK EQUIPMENT, INC., Debtor.

United States Bankruptcy Court, E.D. Tennessee.

June 30, 1988.

Attorney(s) appearing for the Case

Harold L. North, Jr. of Ray & North, P.C., Chattanooga, Tenn., for trustee in Bankruptcy.

Charles T. Moore, Deputy General Counsel, & Sandra L. Nugent, for Tennessee Dept. of Revenue.

MEMORANDUM

RALPH H. KELLEY, Chief Judge.

The trustee in bankruptcy has objected to claim no. 79 filed by the Tennessee Department of Revenue as an administrative expense claim. The claim is for taxes incurred by the debtor while its case was a chapter 11 reorganization case, before it converted to a chapter 7 liquidation.

The trustee argues that the claim should be disallowed because it was filed late, more...

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